تأثیر کیفیت افشای شرکتی بر کاهش گریز مالیاتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

رسولی شمیرانی، رضا و میررستم اسداله زاده بالی. (1386). بررسی عوامل موثر بر تمکین و خود اظهاری مودیان مالیاتی و ارایه راهکارهایی کارآمد جهت بهبود شرایط موجود. دفتر مطالعات و تحقیقات مالیاتی سازمان امور مالیاتی کشور.

زهی، نقی و شهرزاد محمدخانلی. (1389). بررسی عوامل موثر بر فرار مالیاتی (مطالعه موردی استان آذربایجان شرقی). پژوهشنامه مالیات، دوره جدید، شماره نهم، مسلسل 57.

سازمان حسابرسی. (1372). صورت‌های مالی اساسی، چاپ چهارم. نشریه شماره 76.

شهبازیان، حمداله. (1373). تحول مالیات‌های مستقیم در ایران از 1345 تا امروز، پایان نامه کارشناسی ارشد، دانشگاه تهران، دانشکده حقوق و علوم سیاسی.

قانون مالیات‌های مستقیم مصوب (1380). مجلس شورای اسلامی.

مرادزاده­فرد، مهدی و مینا ابوحمزه. (1390). اثر کیفیت افشای شرکتی بر نقدشوندگی سهام در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامه مطالعات تجربی حسابداری مالی، سال نهم. شماره 32.

هندریکسن، الدون‌اس. ون‌بردا، مایکل‌اف. (1992). تئوری‌های حسابداری، علی پارسائیان، تهران: انتشارات ترمه.

Ball, R. , S. P. Kothari and A. Robin. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting & Economics 29: 1-52.

Ball, R. A. Robin. and J. Wu. (1999). Properties of Accounting Earnings under the Enforcement Institutions of East Asian Countries, and Implications for Accounting of IAS. Working paper, University of Rochester.

Barth, M. E. and Schipper. K. (2008). Financial Reporting Transparency. Journal of Accounting, Auditing & Finance, Vol. 23, No. 2: 173-190.

Beattie,V. etal. (2004). A Methodology for Analyzing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics for Disclosure Quality Attributes. Accounting Forum 28: 205-236.

Bens, D. A. and S. J. Monahan (2004). Disclosure quality and the excess value of diversification. Journal of Accounting Research 42: 691-730.

Berger, P. G. and R. N. Hann. (2007). Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review 82: 869-906.

Biddle, G. , G. Hilary and R. Verdi. (2009). How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics 48: 112-131.

Biddle, G. and G. Hilary. (2006). Accounting quality and firm-level capital investment. The Accounting Review 81: 963-982.

Botosan, C. A. (1997). Disclosure Level and the Cost of Equity Capital. The Accounting Review 72 (3): 323-349.

Brown,S. and S. A. Hillegeist. (2006). How Disclosure Quality Affects the Long-run Level of Information Asymmetry. Working Paper. Emory University.

Bushman, R. M. and A. J. Smith. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics 32: 237-333.

Bushman, R. M. and A. J. Smith. (2003). Transparency, Financial accounting information, and corporate governance. Economic Policy Review 9: 65-87.

Desai, M. and D. Darmapala. (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics, 91: 537-546.

Diamond, D. and R. Verrecchia. (1991). Disclosure, liquidity, and the cost of equity capital. Journal of Finance (September): 1325-1360.

Dyreng, S. , M. Hanlon and E. Maydew. (2008).Long-run corporate tax avoidance. The Accounting Review 83: 61-82.

Francis, J. R. and X. Martin. (2010). Acquisition profitability and timely loss recognition. Journal of Accounting and Economics 49: 161-178.

Gupta, S. and K. Newberry. (1997). Determinants of the variability in corporate effective tax rates: evidence from longitudinal data. Journal of Accounting and Public Policy 16: 1-34.

Hanlon, M. and S. Heitzman. (2009). A review of tax research. Working Paper. Massachusetts Institute of Technology.

Healy, P. M. and K. G. Palepu. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31: 405-440.

Hopkins,P. (1996). The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analyst's Stock Price Judgments. Journal of Accounting Research, 34: 33-50.

Jensen Michael C. and William H. Meckling, (1976). Theory of the Firm: Managerial Behaviour, Agency Costs, and Ownership Structure, Journal of Financial Economics 3, 305-360.

Kothari,S. (2000). Role of Financial Reporting in Reducing Financial Risks in the Market. In Eric Rosengren and John Jordan, eds: Building an Infrastructure for Financial Stability (Federal Reserve Bank of Boston: 89-102).

Lobo,G. J. and J. Zhou. (2001). Disclosure Quality and Earning Management. Asia-Pacific Journal of Accounting and Economics, 8, 1: 1-20.

McNichols M. and S. Stubben. (2008). Does earnings management affect firms’ investment decisions? The Accounting Review 83: 1571-1603.

Medeiros,O,R. , and L. G. Quinteiro. (2005). Disclosure of Accounting Information and Stock Return Volatility in Brazil. SSRN. Com, Working Paper.

Pownall,G. , and K. Schipper. (1999). Implications of Accounting Research for the SEC's Consideration of Internal Accounting Standard for U. S Securities Offerings. Accounting Horizons, 13: 259-80.

Rego, S. O. (2003). Tax-avoidance activities of U. S. multinational corporations. Contemporary Accounting Research 20: 805-833.

Scott,W. R. (2003). Financial Accounting Theory. Third Edition. Pears Education. Canada.

Sengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73: 459-474.

Singhavi, S. S. and Deesai, H. B. (1971). An Empirical Analysis of the Quality of Corporate Financial Disclosure. The Accounting Review, 46, 1: 129-138.

Wang, x. (2010). Tax Avoidance, Corporate Transparency, and Firm Value. Available at www. ssrn. com.

Zimmerman, J. (1983). Taxes and firm size. Journal of Accounting and Economics 5: 119-149